Form 8609, Low-Income Housing Credit Allocation and Certification

Owners of residential low-income rental buildings are allowed a low-income housing credit for each qualified building over a 10-year credit period. A separate Form 8609 must be issued for each building in a multiple building project. This form can be used to:

Form 8609

None at this time.

• obtain a housing credit allocation from the housing credit agency, and
• certify certain information.